13 October 2009
Q.6 Whether a person, who is having his business in any of the Indian States other than the State of Jammu & Kashmir and provides the services to the client in the State of Jammu & Kashmir, would he be liable to pay Service Tax? Ans. No, a person, having his business premises in any of the Indian states other than the State of Jammu & Kashmir and provides the services to the persons in the State of Jammu & Kashmir, would not be liable to pay Service Tax.
See http://cenexcisenagpur.nic.in/ServiceTax/faq.htm